Gearing(杠桿比率)是什么_2023年ACCA考試FM知識點
縱有疾風起，人生不言棄。acca課程有15門，同學們需通過13門才能獲得領取acca證書的資格。同學們需認真?zhèn)淇迹瑢W習基礎知識點，爭取一次通過。今天為同學們整理了FM科目Gearing(杠桿比率)相關知識點，準備參加考試的同學們來看看吧。
【內(nèi)容導航】
Gearing-杠桿比率
【知識點】
Gearing-杠桿比率
The significance of financial gearing
Financial gearing is an attempt to quantify the degree of risk involved in holding equity shares in a company, both in terms of the company's ability to remain in business and in terms of expected ordinary dividends from the company.
The more geared the company is, the greater the risk that little (if anything) will be available to distribute by way of dividend to the ordinary shareholders. Interest and preference dividends on debt must continue to be paid regardless of the company's profits. A high financial gearing therefore means the company is more vulnerable to poor trading conditions.
There is therefore greater volatility of amount of earnings available for ordinary shareholders, and greater volatility in dividends paid to those shareholders where a company is highly geared. That is the main financial risk with high gearing. You may do extremely well or extremely badly, without a particularly large movement in the profit from operations of the company.
最怕一生碌碌無為，還安慰自己平凡可貴。以上就是為大家整理的acca考試相關知識點了，2023年6月ACCA考試在即，同學們要抓緊時間復習。
注：以上內(nèi)容來自Echo老師FM精講班第26講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載)
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